News & Analysis as of

Deferred Compensation › Public Employers

Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of... more +
Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of stock options or severance payments.  less -
Parker Poe Adams & Bernstein LLP

New IRS Guidance on Deferred Compensation for Tax-Exempt and Governmental Employers

Parker Poe Adams & Bernstein LLP on

Tax-exempt and governmental employers do not pay Federal income tax and therefore, unlike for-profit entities, are not affected by the timing of tax deductions relating to the payment of compensation. Tax authorities are...more

Poyner Spruill LLP

IRS Guidance on Section 457: What Non-Profit and Governmental Employers Need to Know (Part 2)

Poyner Spruill LLP on

We're back with the second installment in our series on the IRS's Section 457 proposed rules. The first alert covered Section 457(f) basics and discussed the meaning of "deferred" compensation....more

Poyner Spruill LLP

IRS Guidance on Section 457: What Non-Profit and Governmental Employers Need to Know (Part 1)

Poyner Spruill LLP on

There has been a lot of buzz recently about the long-awaited proposed rules issued by the Internal Revenue Service under Internal Revenue Code Section 457. Section 457 only applies to non-profit and governmental employers and...more

3 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide